Invoicing & Iran's Tax System for Non-Ferrous Metal Sales: Telling New from Scrap

In non-ferrous metals, both the value per kilogram is high and product variety is considerable: type of metal, purity, form, and whether the material is new or scrap. The combination of high value and variety makes correctly registering the invoice in the Taxpayers System one of the most sensitive parts of the process.

Four points to check on every invoice

The high value and variety of non-ferrous metals make correctly registering the product code in the Taxpayers System more sensitive than in steel.

Why an incorrect product code is more costly here

If you register scrap copper with the code for new copper, or enter the purity and form incorrectly, this discrepancy will appear in the quarterly value-added tax report. Since the amounts of non-ferrous metal transactions are large, this error creates a large absolute figure, and its tax follow-up is also more serious.

Practical steps before submitting the invoice

1. Match the type of metal, purity/grade, form, and new or scrap status with the product code.
2. Enter the exact weight based on a reliable weighbridge, not an estimate.
3. Reconfirm the buyer’s economic code, particularly for high-value transactions.
4. Register the invoice in the time period stipulated by the system.

This several-minute check prevents costly tax follow-ups for a transaction that is both high-value and prone to errors because of its product variety.

Separating scrap on the invoice, not only in the warehouse

Copper scrap and brass scrap, although both are used non-ferrous metals, have different product codes and base prices. If you register a mixed load under a single code, both the tax assessment will become ambiguous and the actual price of each component will be lost. Separating scrap before invoicing is just as necessary for correct registration as it is for accurate weighing.